Funding glossary

Hotel accommodation

Accommodation costs in hotels and the like are eligible for funding and reimbursement up to an amount of € 70 per night (€ 75.60 incl. breakfast). If an overnight stay in a hotel costs more than € 70, the overnight stay must be booked by the project sponsor, the invoice must be issued to the project sponsor and the person staying overnight must be named as the guest on the invoice.

In the interests of efficiency and economy, a note explaining the need for the higher accommodation costs should be attached to the receipt for hotel overnight stays over € 70. 

Private overnight stay

Overnight stays in private accommodation can be charged at a flat rate of €20 per night and paid out to the person staying overnight and participating in the project. However, this flat rate is only valid for 14 days. From the 15th day onwards, a flat rate can no longer be charged.

To receive allowances, the person staying overnight must submit an informal application for reimbursement. In addition to the reason for the overnight stay and the name of the person staying overnight, this must also include the dates of the overnight stays, the number of nights and the resulting amount of the lump sum. Payment will be made to the person staying overnight.

It is possible to calculate a “genuine lump sum” for administrative costs that is not supported by receipts. The prerequisite for the use of a lump sum for administrative costs is that this has been applied for as part of the cost and financing plan and expressly approved by the fund.

The following project-related expenses are to be allocated to the administrative costs:

• Pro rata costs attributable to the project for the overarching management, steering and control of the project, for example by management or board members, i.e. no costs for the direct management, steering or control of the project.
• Proportionate costs attributable to the project for general organizational accounting tasks, the annual reporting of the organization's finances, including any associated consulting costs, unless these are separate, clearly definable and proven costs of project accounting.
• (Pro rata) communication costs attributable to the project for telephone, e-mail, Internet, correspondence and postage.
• (Pro rata) costs for office equipment and office supplies attributable to the project, such as small office equipment, pens, paper, printer cartridges and other consumables.
• Employer costs attributable to the project from employer's liability insurance contributions and personnel cost allocations, unless they are shown as directly attributable personnel costs of the project.
• Pro rata premises costs attributable to the project, unless they are claimed as directly attributable workplace costs or rental costs.

Important: If use is made of the flat rate for administrative costs, items that are part of the flat rate cannot be invoiced separately.

The administration cost allowance can be applied to a maximum of 5% of the material mosts.

As stipulated in the project funding agreement, the administration lump sum may only be paid out at the end of the project. The exact amount of the lump sum must be calculated on the basis of the final material and personnel costs.

In principle, you may settle all eligible costs incurred during the approval period and calculated in the cost and financing plan. In return, you will receive a premature start of the measure with the funding approval. However, it is not usually planned to make (private) advance payments before the funds are available to you. However, if it is absolutely necessary to make purchases before the funds are drawn down, proceed as follows for reimbursement:

In case of advance payment from personal account:

Make the reimbursement from the project account to the private account in due time within 6 weeks after receipt of the funding to the Project account.

Documents to be attached to the proof of use in the case of advance payment:

• Proof of withdrawal (if reimbursement to the person responsible for the project) or reimbursement request (if project participants have made advance payments)
• Proof of transfer of the reimbursement from the project account to the corresponding private account
• Tabular list of purchases made including price and date of purchase
• Original receipts of the purchases
• Posting date in the where-used list: Date of reimbursement from the project account to the private account

In the case of advance payment from the business/project account:

Documents to be attached to the where-used list:

• Note with tabular list of purchases made incl. price and date of purchase
• Original receipts for the purchases
• Posting date in the where-used list: Date of receipt of the funds from the Fonds in the business account (this means that the expenses have been repaid)

If you are unsure whether any costs incurred are eligible for funding, please get in touch with the responsible contact person at the Fonds before making any advance payments.

The use of allowances where the individual expenses cannot be checked for their project-relatedness, verifiability and/or eligibility for funding is generally not permitted (for exceptions, see "Flat rate for administration fees", kilometer allowance/travel costs and accommodation costs).

The term stands for "Allgemeine Nebenbestimmungen für Zuwendungen zur Projektförderung (General ancillary provisions for grants for project funding)". These set out the conditions and requirements regarding the disbursement of project funding. In their current version, they form part of the project funding agreement with the Fonds. If the provisions of the project funding agreement deviate from the ANBest-P, this will be indicated in the contractual document.

The application for funding is submitted by a natural or legal person (e.g. registered association, limited liability company). A natural person signs on their own behalf. In the case of a legal entity (organization/network/institution), the authorized signatory is the person authorized to do so (note: a GbR is not a legal entity, a natural person is required as the applicant). Who is eligible as an applicant may vary from funding program to funding program and can be found in the regulations of the respective program.

In the application for funding, you propose your planned project for funding by the Fonds Darstellende Künste. The requirements for the content and scope of your application are set out in the regulations for the respective funding program.

After a formal review, the application will be passed on to the jury for a decision. Therefore, make sure that the application provides a good overview of the planned project and the people involved. Describe the extent to which the content of your project meets the requirements of the funding program.

The application forms can be found in the online portal, where you can register via the fund's homepage. When you log in there, the application forms for the funding programs in which an application is currently possible are displayed. You can create and edit drafts there. Before submitting, you can check once again whether the documents have been uploaded in full and all fields in the application form have been completed. By ticking the appropriate boxes in the "Declarations" section of the application form, the authorized signatory confirms that the information provided is correct. Finally, submit the application via the online portal. You will receive a confirmation of receipt by e-mail.

The application deadline is stated in the respective program announcement and the regulations of the funding program and specifies the specific date by which the complete application must be submitted via the online portal in order to be considered for further processing in a funding round. Please refer to the regulations of the respective funding program for the date and time of the deadline.

The deadline for submitting the application is binding and the application must be submitted online via the application form. Applications submitted at a later date or by other means cannot be considered.

Important: The Fonds Darstellende Künste does not award funding on a first-come, first-served basis. It is therefore not relevant for the jury's decision when you submitted the application within the deadline.

The approval period defines the period for which the funds are generally made available. The end date of the approval period is the last possible transfer date from the project account for all funds calculated in the cost and financing plan. This applies both to the funding from the Fonds and to all other calculated funds and services. 

Transfers or expenditures made after the closing date can no longer be settled with the funds calculated in the cost and financing plan. Therefore, plan the last transfer date of the fund to your project account at least 6 weeks before the end of the approval period.

An estimated approval period is usually already published in the application regulations. The specific approval period for your project can be found in the project funding agreement.

The project sponsor pays the artists' social security contribution on the fees of all persons artistically involved in the project directly to the Künstlersozialkasse (KSK). This does not apply to the contractual partners themselves and, if applicable, members of the GbR submitting the application. The levy must be paid on the fees, regardless of whether the participants are insured through the Künstlersozialkasse or not. Only the Künstlersozialkasse can make a binding classification and assessment of the amount of the levy. To calculate the KSK levy, please contact the Künstlersozialkasse and find out more at this link.

The artists' social security contribution can often only be paid after the end of the approval period due to the billing modalities of the artists' social security fund. In this exceptional case, it is possible to make a deferral: Transfer the exact amount of the artists' social security contribution due from the project account to your private account.

In addition to the bank statement, complete a withdrawal document in which you state the calculation basis (total fees subject to KSK) and the currently valid percentage so that the provision can be traced in the where-used list audit.

The Board of Trustees (Jury) is the third constituent body of the Fonds Darstellende Künste alongside the General Assembly and the Board of Directors. It is made up of representatives of cultural institutions, production houses, festivals, associations and artists - elected by the General Assembly - and selects nationally significant and noteworthy projects, individual projects and project concepts from the applications submitted, which are funded by the Federal Government Commissioner for Culture and the Media (BKM). The Board of Trustees consists of a total of 23 experts. It is made up of 20 voting members of the Board of Trustees, a representative of the BKM, the Board of Directors and the management of the Fonds Darstellende Künste. The voting members are nominated by the member associations and elected for three years by the General Assembly. They make the decisions at the meetings of the Board of Trustees. Occasionally, the Board of Trustees is supported by other expert juries (e.g. in the case of special programs or within the framework of NEUSTART KULTUR).

With the call for funds, the funding recipient actively triggers the transfer of funding to the project account. To ensure that the funding is transferred to you on the dates planned in the disbursement schedule, you must submit a binding call for funds for each installment. This is done via the online portal on the Fonds homepage. The Fonde Darstellende Künste can make funds available twice a month: You can either receive funds on the 1st of a month or on the 15th of a month. To do this, you must submit a binding transfer order in the online portal. Please note the deadlines for submitting installments: for payments on the 1st of a month, the submission must be made by the 15th of the previous month. For payment on the 15th of a month, the submission must be made by the last day of the previous month.

Cash own contributions funds are funds that you contribute to the project from your own reserves, for example. In contrast to co-financing, which is made available to you by other funding institutions and/or project partners. The extent to which own funds can be counted as part of the required own contribution when submitting an application is defined in the regulations of the funding programs.

Expenditure on catering for guests is only eligible for funding in justified exceptional cases (e.g. for events with an external impact) and in an appropriate amount due to the prohibition on the provision of better services. In addition to the receipts for the expenses, a catering note must be drawn up which makes the reasons for the hospitality comprehensible. The eligibility of the expenditure must be agreed in advance with the fund as part of the approval of the submitted cost and financing plan.

Catering for project participants does not count as eligible costs: Internal meetings, rehearsals etc. are normal day-to-day business and a prerequisite for project work. Catering expenses in this context are generally not eligible for funding.

Catering for guests in addition to the fee or the flat-rate meal allowances granted as part of the reimbursement of travel expenses is also not permitted. If meals are provided, it is necessary to reduce the daily allowances (per diems) in accordance with the Federal Travel Expenses Act.

Alcohol is also generally not eligible for funding.

Costs for catering for external guests are only permissible within a restrictive framework and only for events that last several hours (6 hours in accordance with the Working Hours Act). The proportion of guests must outweigh the project participants or employees of the inviting institution. The calculation basis is based on the daily allowance rates for breakfast, lunch and dinner. The following classification is made:

Meeting/event from 3 but less than 6 hours: 

• purely internal: not permitted
• predominantly external guests: 2 drinks (coffee, tea, soft drinks) per person and possibly pastries
• Guideline value: €5.60 p.p.

Meetings/events over 6 hours:

• purely internal: not permitted
• predominantly external guests: drinks (coffee, tea, soft drinks) and snack/hot meal
• Guideline value for lunch/dinner incl. drinks: €11.20 p.p.

A guideline value of € 28 per person applies for an all-day event (more than 12 hours). Catering companies should not be commissioned. If catering is nevertheless commissioned, three comparative offers must always be obtained. The decision must be justified in an award note.

Important: In the interests of efficiency and economy, ensure that prices are reasonable.

If you wish to claim expenses for catering as part of the project, you must prepare a catering note as proof. Please check in advance whether the reason for the catering fulfills the relevant eligibility requirements for funding. The catering note must contain the following information:

• Number of people catered for
• The respective functions of the person catered for
• Duration of the event during which the catering was provided
• Type of catering
• Average price per catering per person
• Justification for the necessity of the catering 

Important: If you commission a catering service, you will need to provide a procurement documentation.

Co-financing refers to the funds that make up your project budget - in addition to the funds applied for from the Fonds Darstellende Künste and, if applicable, your cash own contributions. As a rule, there is a fixed proportion for each funding program that you must provide evidence of in the form of secured co-financing when submitting your application. The exact requirements are described in the respective regulations. You can also calculate additional unsecured (i.e. applied for or planned) co-financing in the cost and financing plans when submitting your application. However, all funds calculated in the financial plan must be secured in order to conclude the project funding agreement.

In justified cases, fees for external advice (e.g. on accessibility, mediation, etc.) can be invoiced as part of the funding, provided that the necessity and a clear project reference can be clearly demonstrated. Please always discuss the position specifically with the Fonds employee responsible for your project.

The Fonds Darstellende Künste offers advice on all steps of the application and funding process. You can address your questions to colleagues from the consulting team by email and/or telephone.  

If you have specific questions about your funded project, you can always contact the member of staff responsible for your project. We also endeavor to make the application process accessible and barrier-free. 

If you have any questions or requirements, please send an email to anna-sophie.lueke@fonds-daku.de or call 030 6293123-24. We will also be happy to arrange an individual consultation.

The cost and financing plan (CFP) shows the planned expenses and revenue of the project and thus serves as a calculatory basis for the application or the subsequent project funding agreement. Expenditure and income must correspond in their total amounts so that the CFP is balanced; only in this form can it be approved. In addition, all costs included in the CFP must be eligible for funding within the framework of the ANBest-P, the Federal Travel Expenses Act (BRKG) and the regulations of the funding program.

The main items may be exceeded by up to 20% during the course of the project without notification, provided that the overrun can be offset by corresponding savings elsewhere. Changes of more than +/- 20% in the main items must be reported and the rededication of funds must be applied for in writing to the Fonds employee responsible for your project in good time, i.e. as soon as you become aware of them via the online portal.

In the explanatory column, always state the calculation basis for the respective individual item (e.g. duration of activity and hourly rate for fee items, number of days/months charged and corresponding rates etc. for rental costs) so that your calculation is comprehensible and can be checked as part of the approval process. The cost and financing plan must state whether you are calculating in gross or net terms.

Please take urgent note of the information on the right to deduct input tax. Please also note: The calculation of non-cash own contributions is not possible in the Fonds current funding programs (with the exception of GLOBAL VILLAGE KIDS).

The templates for the cost and financing plan and for reallocations can be downloaded here.

Daily allowances can be charged for project-related travel in accordance with the Federal Travel Expenses Act (Bundesreisekostengesetz). Find out about the currently applicable flat rates before calculating per diems. Within Germany, flat rates of €14 or €28 (see example) currently apply (2023). 

A basic distinction is made in daily allowances between the lump sum for 8 hours or more absence from home or arrival and departure days, and days with 24 hours of absence. No daily allowance can be paid for absences of less than 8 hours.

Example:

A person travels from Monday to Friday from their home to the rehearsal location of the project. In this case, the following calculation would be possible: 

• Monday and Friday (arrival/departure) => 2*14€ = 28€
• Tuesday - Thursday (full days) => 3*28€ = 84€
• Total 112€ 

Please note that you may have to reduce the daily allowance if, for example, the person is staying in a hotel and meals are included in the price. The daily allowances must be reduced by 20% if breakfast is included and by 40% if lunch and dinner are included (20% / 40% / 40% => 100%).

Example:

A person travels from Monday to Friday from their home town to the rehearsal location of the project and is accommodated in a hotel with breakfast. All daily rates on which breakfast is served must therefore be reduced by 20%. In this case, the following calculation would be possible:

• Monday (arrival) 1*14.00€ = 14.00€
• Tuesday - Thursday (full days with breakfast) 3*22.40€ = 67.20€
• Friday (departure with breakfast) 1*11.20€ = 11.20€
• Total 92.40€

Furthermore, the full flat rates (14€ and 28€ in the example) only apply to business trips up to the 14th day. From the 15th day of a business trip, the per diems must be reduced by 50% (in the example €7 and €14). You can agree lower daily allowances individually. Higher daily allowances than those provided for in the Federal Travel Expenses Act are excluded due to the prohibition of better employment (ANBest-P, 1.3).

Important: Daily allowances cannot be paid for persons who live in the place of work!

Other flat rates apply abroad, which can be found in the annex to the General Administrative Regulation on the Determination of Daily and Overnight Allowances Abroad (ARVVwV).

The declaration on the use of funds is part of the where used list. In it, you confirm that the conditions of approval of the Fonds Darstellende Künste have been observed in the implementation of the funded project, that the expenditure was necessary, that the project was carried out economically and sparingly and that the information in the proof of use corresponds to the books, receipts and accounts of third parties. The declaration is generated and digitally signed when the proof of use is submitted in the self administration area.

Fundamental deviations from the project concept applied for and changes in the cost and financing plan of more than 20 percent of a main category (examples: "1. personnel costs", "2. material costs", etc.) as well as newly added items must be applied for in writing by e-mail to the responsible employee as soon as the deviation becomes known and must be expressly approved by the Fonds. At the same time, an updated cost and financing plan (please do not compare the old and new plan in the same document) must be submitted by email.

Please submit a (mathematically) comprehensible explanation of the deviation for each deviation. Otherwise approval will not be possible.

Important: On the Fonds homepage under Forms you will find a template "Explanations of deviations in the cost and financing plan", which will enable your change request to be processed quickly. Please use this template.

The funding documents are only signed digitally. The project funding agreement will be sent to you digitally as part of the funding process. You will then be guided through the signing process. If you submit a proof of use, you will be asked to generate the document "Supplement to the proof of use" - also with a digital signature - in the self administration area following the review.

As a rule, you will receive funding from the Fonds in the form of project funding. This means that the funding is limited in time and scope to the implementation of the project applied for. On the basis of the cost and financing plan submitted, it is checked whether the planned expenditure is eligible for funding, i.e. whether it is absolutely necessary for the implementation of the project and whether the calculation complies with the requirements of, for example, the regulations or funding principles, the Federal Travel Expenses Act (Bundesreisekostengesetz), the anbest-p-en or the Artists' Social Security Fund (Künstlersoialkasse (KSK)). This is done prior to the conclusion of the project funding agreement and with each updated cost and financing plan submitted in order to prevent ineligible expenditure being identified after the project has been completed, which may have to be repaid to the Fonds Darstellende Künste.

The VAT deductible in accordance with § 15 UStG is not eligible for funding. So if you are entitled to deduct input tax, calculate in net terms in the cost and financing plan, because in this case only the net amounts are eligible for funding. In all other cases, calculate in gross.

If you are unsure whether you are entitled to deduct input tax, please contact the tax office responsible for you or your tax office for clarification.

For each installment you receive from the Fonds, the six-week deadline (42 days) for disbursement applies from the disbursement date. If you are unable to meet this deadline, please transfer the unspent amount back to the Fonds Darstellende Künste before the end of the deadline, stating your project number and indicating "Rücküberweisung Anteil Rate X" in the reference field of the transfer. You can find the bank details in your project funding agreement.

You can then draw down the funds again with the next installment. Please note the lead times when submitting the new call for funds. The final deadline for the disbursement of all project-related funds is determined by the approval period.

If you do not meet the six-week deadline and do not transfer the funds back on time, interest of 5% above the prime rate will be charged on the remaining amount from the date of disbursement, which you will have to pay as part of the where used list.

Expenses [TARGET] is the expenditure planned in the cost and financing plan on the basis of which you calculate your project.

Expenses [ACTUAL] is the payments actually made during the approval period of a project and whose necessity is justified within the scope of the project.

Project-related expenses may include:

• Personnel costs
• Material costs (e.g. equipment rental or purchase, work materials, equipment)
• Public relations costs
• Travel and accommodation costs to a reasonable extent

The eligibility of specific costs within the scope of a funded project must be clarified with the responsible employee at the Fonds as part of the approval process.

In order to make deviations and changes in the cost and financing plan comprehensible, it is important to explain why the change is necessary for the successful implementation of the project. The clearer this justification is formulated, the easier it is for outsiders to understand the necessity of the changes when approving or checking the where used list.

Examples of insufficient or incomprehensible justifications:

• "The item "Graphics" has been added."
• "The item was reduced by X€."

Examples of comprehensible justifications:

• "As we now have the opportunity to present the project to a live audience after all, we would like to take advertising measures to reach as many people as possible. We are therefore planning to hire a graphic designer to design posters and a budget to hang posters around the city."
• "During the rehearsal process, it turned out that the technical requirements are lower and we can fall back on existing material, so we were able to make savings in this area."

In the factual report, which is part of the where used list, you describe the implementation of your project with regard to the results achieved and the use of the funding on the basis of various questions. You should also compare the actual project implementation with the project originally formulated in the application. It must be clearly demonstrated that the purpose of the funding has been achieved through the implementation of the project. The template for the factual report is included in the "Where-Used-List" form, which you can find in the forms section of the website.

The current version of the Federal Travel Expenses Act/Bundesreisekostengesetz (BRKG) is part of the project funding agreement with the Fonds. All project-related travel costs must be settled in accordance with the provisions of the BRKG.

A fee is the remuneration that people receive for their work in the project. The amount of the fees for artistic participants should be based on the minimum fee recommendations of the Federal Association of Bundesverband Freie Darstellende Künste (BFDK). Please provide a basis for calculating the fees in the cost and financing plan. 

There are various ways to document the fee payments for the where used list:

• invoice of the artist + account receipt of the bank transfer ... or
• Contract between artists + account receipt of the bank transfer ... or
• Withdrawal receipt of the artist + account receipt of the bank transfer. Artist's receipt + account receipt for the bank transfer (only if the artist is also the funding recipient) ... or
• Contract between artists + cash receipt for the artist "Fee received" + account receipt for the cash withdrawal

Please make sure that the subject of the bank transfer is stated correctly, e.g. "Fee first name last name, stage design project name, receipt number XY".

Please note the information on the procurement of fee orders.

Important: cancellation fees can only be claimed if the amount and conditions of these have been specified in the respective fee contracts.

The Fonds grants are awarded in the form of a fixed amount, which is set out in the funding-commitment. Even if higher income is generated or savings can be made, this usually remains at the same level unless the total expenditure is reduced and is less than the amount of the grant (see: Repayment) or the application requirements are no longer met as a result of the change.

Expenditures are generally accounted for in euros in the where used list. In the case of expenditure in foreign currency, the current exchange rate at the time of expenditure applies. Please note the corresponding conversion including the date on the receipt.

It is not permitted to transfer funds for self-administration to cooperation partners or project staff. Accordingly, the transfer of an equipment budget to outfitters, for example, is not possible. The prohibition on transferring funds is stipulated in the project funding agreement.

The funding amount is the sum that has been approved, i.e. promised, by the Fonds Darstellende Künste. In individual cases, the funding amount may differ from the amount applied for. The exact amount can be found in the funding-commitment and the project funding agreement.

There is a six-week deadline for disbursement of the funding amount and the end of the approval period is the last possible payment date.

After signing the project funding agreement, you can generally draw down the funding amount in up to five installments (see call for funds).

You will receive the funding commitment after the board of trustee or jury meeting for the funding program in the event of a positive decision. It is considered a formal commitment to funding. In the annexes, reference is made to the requirements for project implementation and the evidence to be provided. Together with the approval, you will also receive the date of the premature start of the measure (usually the date of the jury meeting). Project-related payments may be made and contracts concluded from this date.

Artists and groups who receive funding from the Fonds Darstellende Künste for the realization of their projects are obliged under the project funding agreement to make reference to the Fonds support in all events and publications related to the funded project. For all regular funding programs (including: Production, network, research, revival, residency and conceptual funding), the logo of the Fonds Darstellende Künste must be used in conjunction with the logo of the Federal Government Commissioner for Culture and the Media (BKM). Both can be downloaded here. 

In addition, the following funding line must be included: "Supported by Fonds Darstellende Künste with funds from the Federal Government Commissioner for Culture and the Media." English: "Supported by Fonds Darstellende Künste with funds from the Federal Government Commissioner for Culture and the Media"

This requirement applies to online announcements (digital performance schedules, announcements, etc.) as well as to print media and must also be communicated to the relevant venues for their publications. The cultural project sponsor is responsible for the correct use of the logos and the above wording. The Fonds does not give its approval for printing.

Special programs: The Fonds Darstellende Künste regularly announces thematic focus programs, such as GLOBAL VILLAGE KIDS. The Fonds logo must be used here in conjunction with other logos of higher-level funding bodies. Please refer to the relevant project funding agreement for the applicable funding line.

Like catering, insurance is subject to very strict requirements. Voluntary insurances are generally not eligible for funding. There are exceptions, for example, for insurance that forms the basis for the possibility of renting as part of a tenancy. This is often the case with technology rental. These insurances are generally eligible for funding.

Important: When calculating insurance in the cost and financing plan, always specify the type of insurance in the explanatory column of the relevant cost item to make it easier to check.

If you are unable to meet the six-week deadline for the expenditure of the Fonds' funding and do not transfer it back on time, or if any remaining funds are not transferred back immediately at the end of the project, interest of 5% above the prime rate will be due on these amounts from the date of disbursement, which you will then have to pay as part of the where used list.

To avoid such interest payments, always remember to repay any remaining funds from an installment or the entire project in good time before the six-week period expires.

If the approval period extends beyond the turn of the year, the cultural project sponsor undertakes to submit an interim where-used list in accordance with ANBest-P (6.1), even if no project-related expenditure has yet been made from funding from the Fonds Darstellende Künste and/or the co-production partners. In amendment of the ANBest-P (6.1), this must be submitted to the Fonds digitally by January 31 of the second year of the approval period at the latest without being requested to do so. The interim where-used list includes a factual report and a numerical proof showing the status of expenditure in the main items. The Fonds' templates must be used.

If objects or rights (e.g. rights of use, performance rights, reproduction rights, exploitation rights) with a net acquisition value of more than €800.00 were acquired during the course of the project, an inventory list must be kept in the proof of use containing the following information:

• the type and number of objects or rights
• the date of acquisition and
• the net acquisition value in euros

For all objects that are subject to the inventory requirement, a follow-up project in which these objects will continue to be used must be named in the where used list.

If you do not use the object beyond the funded project, it must be sold on the market or purchased from the project. If the object was purchased from the Fonds resources, the profit must be transferred to the Fonds Darstellende Künste. 

A template for the inventory list is integrated in the document "Verwendungsnachweis" (see form section on the website) on a separate page. Please use this for your inventory.

In the cost and financing plans of the Fonds Darstellende Künste, the main category "material costs" is generally differentiated once again between material costs and investment costs. While material costs refer to expenses for exclusively project-related purchases (e.g. stage design, equipment, costumes), investment costs include expenses for (technical) equipment or objects that can continue to be used independently of the project. The proportion of the total expenditure that may be accounted for by investment costs is defined in the regulations for the respective funding program.

Invitations to the board of trustees/jury are not necessary. Enter the premiere and performance dates or event dates in the self administration area. These will be transferred to the fund's internal premiere calendar and can be viewed by members. The fund may also use the information for press and public relations work.

As a rule, you will need the invoices for the project-related expenditure as proof of the use of your project funds. Even if it may not be necessary in the specific program to submit the invoices as part of the where-used list, you should archive them carefully so that you can present them at any time upon request. Please also observe the applicable Retention periods. The invoice must be addressed to the project sponsor and contain at least the following information:

• Name of invoice issuer
• Address of invoice issuer
• Tax number of invoice issuer
• Invoice date
• Type of service
• Service period
• Account details (if applicable)
• Signature
• Invoice amount

To decide on the large number of #TakeThat and #TakeHeart funding programs, the board of trustees of the Fonds Darstellende Künste was supported by other jurors who were appointed to the respective juries based on their specialist expertise. Thanks to their cooperation, the extensive funding programs could be launched in a timely manner.

The Fonds is also supported by jurors in the GLOABL VILLAGE program line.

The Künstlersozialkasse is responsible for social insurance for artists. It includes self-employed artists and publicists in the statutory health, long-term care and pension insurance schemes. Part of the contributions are financed by the Artists social security contribution from companies that exploit artistic and journalistic services. As a funding recipient, you are obliged to pay this levy for artistic and journalistic fees to the Künstlersozialkasse. In your calculation, pay attention to the percentage of the levy applicable for the respective year and clarify, if necessary in consultation with the Künstlersozialkasse, for which items the levy is due.

Artists and groups who receive funding from the Fonds Darstellende Künste for the realization of their projects are obliged under the project funding agreement to make reference to the Fonds support in all events and publications related to the funded project. For all regular funding programs (including: Production, network, research, revival, residency and conceptual funding), the logo of the Fonds Darstellende Künste must be used in conjunction with the logo of the Federal Government Commissioner for Culture and the Media (BKM). Both can be downloaded here.

In addition, the following funding line must be included: "Supported by the Fonds Darstellende Künste with funds from the Federal Government Commissioner for Culture and the Media."

This requirement applies to online announcements (digital performance schedules, announcements etc.) as well as to print media and must also be sent to the relevant venues for their publications. 

The cultural project sponsor is responsible for the correct use of the logos and the above wording. The Fonds does not give its approval for printing.  Special programs: The Fonds Darstellende Künste regularly announces thematic focus programs, such as GLOBAL VILLAGE KIDS. The Fonds logo must be used here in conjunction with other logos of higher-level funding bodies. 

Please refer to the relevant project funding agreement for the applicable funding line.

In contrast to personnel costs and public relations costs, material costs include all material expenses and associated services for the project (e.g. technology, equipment, costumes, investments, room rental, etc.). Purchase receipts for material costs must include (at least):

• Date
• Price
• Description of goods

If you make purchases at flea markets or from classified ads, for example, always obtain a receipt. It may be useful to buy a sales receipts pad and have it to hand.

The recommended level of fees for freelance performers in the performing arts is based on the calculations of the BDFK. As a rule, the lower fee limits set by the BFDK should not be undercut.

Lower fee limit (net fee) for those not insured by the KSK

• Month: EUR 3,600
• Week: EUR 830
• Day: EUR 165
• Performance (10% of the monthly fee): EUR 360 

Lower fee limit (net fee) for those insured by the KSK

• Month: EUR 3,100
• Week: EUR 715
• Day: EUR 140
• Performance (10% of the monthly fee): EUR 310

Information according to the BFDK press release of 02.11.2022.

In addition to the factual report, the numerical proof is an integral part of your statement, which you must submit as part of the where-used list after the project has been completed. The numerical proof compares the planned [TARGET] and actual [ACTUAL] expenses and revenue. This shows the proper use of the funding and determines whether repayments are necessary.

Tip: Start by completing the numerical proof right at the start of the funding. If you keep the overall receipt list up to date, the table will always show you how much money is still available per cost item. This means you always have a good overview and notice in good time if there are any reportable deviations.

For further information and instructions on completing the numerical evidence in the proof of use form, please use the help for completing the where-used list form in the forms section of the website.

The online portal can be accessed via the Fonds homepage. This is where, for example, call for funds are initiated. Applications are submitted and funded projects are managed in the self administration area. Please note: The login data used to create and submit an application will be required for the entire processing of the project up to the where used list in the event of approval.

The overall receipt list is part of the where-used list. This is where you record all expenses and revenue incurred within the project during the approval period. To do this, you enter all expenses (as negative figures) and revenue (as positive figures) as they were paid from or received into the Project account. You also indicate which expenses and income are covered by the Fonds subsidies. The figures entered in the overall voucher list are automatically transferred to the actual calculation of revenue and expenses in the numerical proof and thus form the basis for comparing the actual costs with the originally planned costs.

Tip: Start filling in the numerical proof and the overall receipt list right at the start of the grant. If you keep the overall document list up to date, the table will always show you how much money is still available per cost item. This means you always have a good overview and will notice in good time if there are any reportable deviations.

In the case of funding, the first step before concluding the project funding agreement is to specify in the online portal on which dates and in which installments you would like to draw down the Funding amount granted to your project. This is known as the payment plan. To ensure that the funding is transferred to you on the dates planned in the disbursement plan, you must submit the respective call for funds in a binding second step after concluding the project funding agreement.

In accordance with ANBest-P, only invoicesthat clearly state the project sponsor, the project, the type of service and the service period (when and for what period was the service provided?) are eligible for funding. The performance period must be within the approval period.

The person authorized to sign and responsible for the project is the person who, if approved, will conclude the project funding agreement with the Fonds and sign all documents required for the funding process with legal effect.

As we will conclude the relevant contracts in this name if funding is approved, please enter your name in the “Authorized signatory responsible for the project” field as it appears on your identity card/passport. You are welcome to enter your artist's name in another field of the application (e.g. in the fields “Information on the performer” and/or “Short description intended for publication”) if it is not on your ID card/passport.

If you have a dgti supplementary ID card, the project funding agreement can be concluded with the personal data you have selected.

Important: Please note that for applications submitted by organizations (e.g. associations, GbRs, etc.), the person named to the Fonds as the authorized signatory must also be authorized to represent and sign on behalf of this organization.

Personnel costs of any kind (even if they are external services) are listed in the cost and financing plan under the main item "1. Personnel costs". Personnel costs incurred in press and public relations work should also be listed under "1. Personnel costs" and not under "3. Material costs for public relations work". Personnel costs should also include the <a href="#kuenstlersozialkasse-en">KSK</a> tax and any other taxes incurred (e.g. tax for persons with limited tax liability [commonly "foreigner tax"]). Important: The Fonds cannot provide any information on tax matters. If you have any questions in this regard, please contact your tax office (Steuerbüro) or the tax office (Finanzamt).

The Fonds does not approve the early start of measures before the decision of the board of trustees or jury. From the date specified in the funding approval (start of the approval period), you can start the project - irrespective of the conclusion of the contract - and claim eligible, project-related costs from the date of the decision of the board of trustees or jury.

The following information relates exclusively to awards below the EU thresholds (so-called national procedure).
Please note that this practical application applies to the provision of evidence to the Fonds Darstellende Künste. Other funding institutions may have different requirements.

Important: As you are bound by the requirement to use the funding economically and sparingly in accordance with No. 1.1 of the General Auxiliary Provisions for Project Funding (ANBest-P), you must always justify the decision to select services and major purchases in a comprehensible manner. It is therefore necessary - regardless of the amount you spend - to carry out price comparisons and create brief procurement documentation.

Freelance services

According to Section 50 of the Sub threshold procurement regulations (Unterschwellenvergabeordnung (UVgO)), public contracts for services that are provided as part of a freelance activity or offered in competition with freelancers must always be awarded on a competitive basis. In doing so, “as much competition must be created as is possible according to the nature of the business or the particular circumstances”.
For projects supported by the Fonds Darstellende Künste, this means that when awarding contracts for freelance services, at least three offers must be obtained, regardless of the amount, provided that a comparison of offers is possible and appropriate. However, this is generally not the case for artistic services due to their unique selling point. If a comparison of tenders is dispensed with, the reasons for this must be recorded and the selection of the chosen provider must be justified.

Other contracts and services

If the funding from the public sector (funds, own resources from institutional funding or co-financing by a public institution, state, municipality, EU...) in your project totals more than €100,000, the following points must be observed in accordance with the UVgO:

• Up to a contract value of €15,000 excluding VAT, no award procedure has to be carried out; a so-called “direct contract” is awarded. No documentation is required for this type of award. However, it is also subject to the principle of economic efficiency and economy and must be able to be justified in this respect. Please also note: The limit of €15,000 has been temporarily increased in the period from January 1 to December 31, 2025 (previously the limit was €1,000). The same contract values may require different treatment when awarding contracts for projects lasting more than one year!
• More than €15,000.00 (2025) up to €25,000.00 contract value excluding VAT must be awarded by negotiated award (more detailed in Section 8 (4) and Section 12 UVgO). In principle, at least three companies must be invited to submit written tenders. The tenders and documentation including the reasons for the decision must be filed.
• From €25,000, the following award procedures can be used: Restricted invitation to tender with or without a call for competition and by negotiated award with or without a call for competition (detailed in § 8 (Choice of procedure type), §§ 10 and 11 (Restricted invitation to tender) and § 12 (Negotiated award) UVgO). The reasons for the application must be explained and the award procedure must be documented accordingly in a formal award notice.

In the sub-threshold area, no formal contract award notice must be drawn up in accordance with § 6 (1) UVgO; comprehensible documentation of the search is sufficient. This should contain at least the following information:

• Reasons for using the chosen award procedure
• Description of services or list of purchases
• A table showing providers with address, price, special features (e.g. partial services, additional offers)
• Presentation of the selection criteria (e.g. price, support time, tariff compliance, performance...)
• the offers obtained

If you wish to appoint a deputy to communicate and process the grant with the fund, please enter their contact details in the self administration area of the online portal and upload a power of attorney issued to the person in which you clearly define their powers.

Important: The contact person you nominate will be responsible for communication and processing with the Fonds. The person authorized to sign specified in the application remains the contractual partner.

All payments must be made from the project account. Accordingly, all revenue must also be paid into the project account. If you do not yet have an account that is kept separate from your private cash movements, you must set up a project account.

The Fonds does not make transfers to accounts that are also used for private transactions. 

Accounts that may already exist and can be used include:

• Business account
• Corporate or GbR account

where the project is kept under a separate account for accounting purposes.

If none of the above accounts are available to you, you must open a new account. Please note the following:

• This account does not have to be a designated business account. However, it must be an account that is kept separate from private transactions (e.g. purchases at the supermarket).
• A simple current account for the funding is sufficient.
• You can also use this account for other grants. In this case, however, make sure that the intended use and accounting handle the payments separately and that the affiliations (e.g. by stating the project number) are clearly recognizable.
• Daily allowance accounts cannot be used for processing the grant, as it is generally not possible to transfer funds from these to other accounts.

Any account management fees that may be incurred are eligible for funding. Calculate the fees incurred for the approval period in the cost and financing plan. All payments must be made from the project account. Accordingly, all income must also be paid into the project account.

The project funding agreement is drawn up after you have received approval for your project application and have submitted the documents and information required to conclude the agreement. It regulates the basic conditions, obligations and deadlines for funding. The Fonds Darstellende Künste usually sends out project funding contracts digitally. You can only call for funds once the funding agreement has been concluded.

Each project applied for or funded is assigned a project number (example: 2022/WA/9999). This number allows all relevant documents, communications and accounting documents to be clearly assigned to the corresponding project. The project number can be found in the online portal and, in the case of funding, in the contract. Please always quote the project number or have it to hand when you contact the Fonds about your project. This will help us to process your request quickly.

In the exceptional case of the Artists social security contribution, it is possible to make a provision if the Fonds set aside for this cannot be spent in time before the end of the approval period: Transfer the exact amount due in the future from the Project account to your private account.

In addition to the bank statement, fill out a withdrawal document in which you state the calculation basis (total of fees subject to KSK) and the currently valid percentage so that the provision can be traced in the where-used list audit.

Provisions for other services/acquisitions outside the approval period are not possible! The performance period must be within the approval period.

Public funding is defined as financial support provided by the public sector (e.g. by federal states or local authorities) in the form of grants or loans. Whether a project with co-financing from public funds is eligible for application to the fund must be taken from the regulations of the respective funding program.

In addition to the funds awarded directly by the federal states and municipalities, funds that are passed on indirectly by publicly funded institutions, e.g. as co-financing for an application for production funding by a co-producing institutionally funded theater, are also considered public within the meaning of the regulations of the Fonds funding programs.

In addition, the Fonds considers funding from certain foundations to be public in the sense of the application requirements. These include the Lotto Foundation(s), the foundations of the savings banks and cooperative banks as well as the art and cultural foundations of the federal states such as the Kulturstiftung des Freistaats Sachsen, the Kunststiftung NRW, the Stiftung Niedersachsen or the Hamburgische Kulturstiftung.

However, an application to the Fonds Darstellende Künste generally excludes co-financing of the project applied for by another funding institution that awards federal funds. This applies, among others, to the Kulturstiftung des Bundes, the Hauptstadtkulturfonds, the Bundeszentrale für politische Bildung, the Fonds Soziokultur, Tanzpakt, the Musikfonds,usually the Goethe-Institut, co-production funding by the Nationales Performance-Netz (NPN) etc.

In order to prove the use of your funding, you must be able to document each project-related payment. As a rule, you will need one receipt for each payment request (invoice, contract, reimbursement request, withdrawal receipt, etc.) and a complete receipt for the transfers or disbursements (bank statement) from the Project account. Number all documents that arise during the course of the project and provide them with a characteristic that reflects the project affiliation. If your project was funded as part of production funding, for example, the label could look like this: 2023/PRO/0000- #001

The receipts for the project must be kept for at least five years for a possible audit. Whether or to what extent you must submit the receipts as part of the where-used list may depend on the funding program. Find out about this in good time before the deadline for submitting the where-used list.

In the course of the project, you may be able to save costs in individual items, while additional requirements arise in other areas. In this case, you can make a reallocation and shift calculated funds between the individual items.

If the changes account for more than 20 percent of a main item (main item examples: "1. Personnel costs", "2. Material costs", etc.) or if new items are added, you must apply for these in writing to the responsible Fonds employee as soon as you become aware of the deviation and have them expressly approved.

In order to make the changes comprehensible, it is important to provide a justification with regard to the successful implementation of the project. The clearer this justification is formulated, the easier it is for outsiders to understand why certain changes were necessary as part of a possible in-depth review of the where-used list. Please use the "Explanation of deviations" form in the forms section of the website to compare the original and updated positions.

The regulations set out the orientation and framework conditions of the funding program. They are available in their current version on the Fonds' homepage in the “Forms” section under the respective sub-item of the corresponding funding program.

see keyword "Advance Payment and Reimbursement "

If you are unable to meet the six-week deadline for the payment of an installment, please transfer the funding amount back to the Fonds Darstellende Künste within the deadline, stating your Project number and the note "Rücküberweisung Anteil Rate X" in the purpose of the transfer. You will find the bank details for the return transfer in your project funding agreement.

Important: If you are unable to meet the six-week deadline and do not transfer the funds back on time, interest of 5% above the prime rate will be charged on the remaining amount from the date of payment, which you may have to pay as part of the verification of use.

To call up the funds again, please note the lead times.

If you have not spent all the funds at the end of the approval period, please contact the person at the Fonds responsible for your project immediately to discuss the correct repayment of the fund.

As stipulated in the project project funding agreement, you are obliged to keep all financing and use of funds documents - e.g. original receipts (receipts and expenditure receipts), contracts and documentation on the procurement of contracts as well as all other documents related to the funding - for at least five years after submission of the where-used list. If tax law or other regulations stipulate a longer retention period, these shall apply. In case of doubt, the cultural project sponsor must prove that it has used the funds in accordance with the terms and conditions of the grant and contract.

Revenue is generally defined as all funds in the cost and financing plan that are available to you for the realization of the project. They are compared with the expenditure and the two totals must correspond so that the CFP is balanced.

The CFP distinguishes between income from public and private sources and between secured and unsecured income. Secured funds are those for which you already have a binding commitment. Funding that you have applied for but for which a decision has not yet been made at the time of application to the Fonds Darstellende Künste is considered unsecured funding. Income from participation fees or entrance fees, if they are expected to be received, also count as unsecured funds, as these can generally only be precisely quantified once the project has been completed.

Important: As a rule, a certain percentage of secured funds must already be available in order to apply to the Fonds. The exact provisions can be found in the regulations of the respective funding program. In addition, unsecured funds can also be calculated at this stage. In the case of funding from the fund, all funds - with the exception of entrance fees/participation fees - must be secured, i.e. bindingly committed and thus the implementation of the project financially guaranteed, when the project funding agreement is concluded.

All payments must be made from the Project account. Accordingly, all income must also be paid into the project account.

Sales receipts for cash expenses must comply with ANBest-P and provide evidence of a clear link to the project account (e.g. a corresponding cash withdrawal from the project account, expense receipts, etc.) to which the funding was paid. Please note that fee payments can only be paid against a receipt if the cash payment has been contractually agreed. The contract must contain all the information that can be found on a proper invoice.

The Fonds' research and residency funding are awarded as personal project grants, i.e. as individual grants. It is therefore grant-like, as the calculated costs are precisely defined in terms of amount and funding purpose and may only be used for the applicant's own fee.

Whether this support is subject to income tax depends on whether the conditions for tax exemption (in accordance with Section 3 no. 44 sentences 1 and 2 EstG) are met. The legal assessment of tax exemption is the responsibility of the recipient's tax office. At the request of the recipient, this office must issue or reject a certificate confirming that the requirements of Section 3 no. 44 sentence 3 letters a and b EStG are met. Upon request, the tax office of the Fonds Darstellende Künste does not assume that the requirements of § 3 no. 44 sentence 3 letter b EStG are met.

Access to the self-administration area for funded projects is via the online portal. In this area, you provide the Fonds with three different types of information:

1. you can name and authorize a contact person (e.g. production manager) to communicate and manage the project.
2. you upload the where-used list (if applicable, including further documents such as receipts) and the declaration on the use of funds at the end of the project in due time.
3. you share deadlines, dates and media that the Fonds uses for publications and announcements of the funded projects (e.g. in the newsletter or on social media).   

During the funding process, regularly check whether your information in the self-administration area is up to date. Only then the Fonds can reliably make the right contact and use the correct texts and images in newsletter announcements, for example, in order to publish them at the right time.

Shortfall financing provides you with funds to close a gap between the income, cash own contributions and approved co-financing on the one hand and the recognized eligible expenditure on the other.

In contrast to fixed-amount funding, the approved amount can change if the proportion of other income and co-financing is greater or expenditure is reduced.

The Fonds Darstellende Künste generally awards its funding as fixed amount financing.

See: expenditure period

The Sub-Threshold Procurement Regulations (Unterschwellenvergabeordnung UVgO) regulate the procurement of public supply and service contracts below the EU thresholds in accordance with § 106 GWB.

If the total revenue of your project from public funds (Fonds, own resources if institutionally funded or public institution, state, municipality, EU...) exceeds €100,000, the Sub-Threshold Procurement Regulations (UVgO) must be observed in addition to the general information on project funding agreement.

Pure material transportation is not subject to the Federal Travel Expenses Act (Bundesreisekostengesetz). In these cases, it is advisable to use a rental car and to claim the costs of the rental car.

If it is not possible to hire a car, calculate the actual costs for the journey using a route planner and the average consumption l/100km. Keep a logbook and make this calculation comprehensible by means of a note.

For all trips, please consider the choice of the most sustainable, environmentally friendly, economical and economical connection and check the Federal Travel Expenses Act (Bundesreisekostengesetz), which prescribes the calculation basis for all trips calculated in the cost and financing plan.

Since 21.09.2021, the following also applies:

When deciding on the approval of a business trip, it must be checked whether the business trip is necessary and whether the priority of telephone and video conferences over business trips has been observed. The number of participants and the duration of the business trip must be limited to what is necessary.

Rail and bus travel

Please only use 2nd class rail tickets. Train tickets in the original with a printout and online tickets as PDF or printed out are valid as receipts.

Journeys by private car

For journeys by private car, a flat rate per kilometer of €0.20/km applies without exception. The "long distance allowance" in accordance with the Federal Travel Expenses Act is not eligible for funding. The costs for the entire business trip (outward and return journey) may not exceed €130. In the interests of environmental compatibility, rail travel is preferable to car travel. For all journeys, you need a printed route plan as proof, which shows the distance in kilometers. A logbook must be kept for repeated journeys.

Important: Petrol receipts for journeys by private car are not eligible for funding.

Taxi journeys

Taxi journeys are only eligible for funding in justified exceptional cases. Therefore, always enclose a note with a taxi receipt explaining why the cab ride was absolutely necessary and a trip by public transportation was impossible.

Important: Bad weather and/or unfamiliarity with the area are not compelling reasons.

Travel by plane

Travel by plane is also only eligible for funding in justified exceptional cases. Make it clear in a note that the air travel was cheaper than a train journey and why the flight was absolutely necessary.

In terms of environmental compatibility, the Federal Travel Expenses Act has been amended since 21.09.2021:

"The costs of rail travel will also be reimbursed if they are higher than the costs of another means of travel. Travel agencies may give priority to rail travel even if the costs are higher. Higher costs can arise not only from the actual travel costs, but also in particular from additional accommodation costs or additional daily allowances. Business travelers may not be directed to book a flight either for economic reasons or because of a gain in working time. These regulations also apply to journeys in border regions and to well-connected major cities in neighboring countries (such as Paris or Brussels) where rail travel is available as an alternative to air travel."

Required for billing:

• Boarding pass
• Invoice for the flight ticket

Important: Additional insurance, such as travel cancellation insurance, is not eligible for funding and cannot be reimbursed.

The VAT deductible in accordance with § 15 UStG is not eligible. Therefore, if you are entitled to deduct input tax, please calculate in net terms in the cost and financing plan.

Whether the funding is subject to VAT in accordance with § 1 (1) No. 1 UstG depends on whether it is a genuine or non-genuine grant. A taxable turnover exists if the service provided by the cultural project sponsor is in return for payment, i.e. as part of an exchange of services (if a consideration has been agreed in the project funding agreement = non-genuine grant). The submission of a where-used list does not constitute consideration. The mere reference to the Fonds in the publication of the project does not constitute an exchange of services within the meaning of the Value Added Tax Act.

However, the final legally binding assessment of the VAT treatment of a funding is the responsibility of the tax office of the grant recipient. If there are any doubts, please contact the tax office for information.

In order to provide proper proof of the use of the funding, the so-called where-used list must be prepared using the templates provided by the Fonds.

It must be submitted in digital form in the Fonds' funding programs via the self administration area. Please always refer to your project funding agreement for the exact, binding submission date.

The proof of use must include at least the following documents:

• Factual report
• numerical proof
• Overall document list
• Explanations of deviations, if applicable
• declaration on the use of funds (to be signed electronically in the self-administration area)

The Fonds Darstellende Künste will inform you in good time before the end of the approval period which supporting documents may need to be submitted for the proof of use. Please ensure that you have all project-related receipts ready in case of any queries. Depending on whether you have calculated corresponding items in the cost and financing plan, additional documents may need to be submitted on request:

• Notes on catering/other notes for further explanation of certain costs or settlement processes
• Price comparisons/comparative offers and/or procurement documentation
• Inventory list

The where-used list must be submitted in full and on time in digital form (in the same file formats as the templates provided) via the self-administration area of the online portal. Instructions for completing the documents can be found in the information sheet on the proof of use in the forms section of the website.

Payments and reimbursements of Advance payment and reimbursementadvance payments made from the project account to the funding recipient itself or members of the GbR must be documented with a (personal) withdrawal receipt instead of an invoice.

The receipts must contain the following information:

• Name and address of the recipient
• Project title and number - Reason for withdrawal (e.g. fee)
• Signature
• Date of withdrawal
• Amount of withdrawal 

You can find a template for the withdrawal receipt on the Fonds homepage.